In Poem 37 of Attar's Mokhtar Nameh, the poet emphasizes the absolute transcendence of the Divine by highlighting the profound limitation of human faculties. The poem asserts that neither physical senses (represented by the 'eye') nor cognitive powers (the 'intellect') are capable of perceiving even a speck of Divine beauty or perfection. Attar further amplifies this limitation by stating that even if every particle in the universe were transformed into an eye, witnessing union with the Divine would still remain fundamentally impossible, illustrating the unbridgeable gap between the finite human state and the infinite Divine essence.